The tariff classification of girls’ wearing apparel from Macau and China

NY J86808 July 23, 2003 CLA-2-61;62:RR:NC:TA:358 J86808 CATEGORY: Classification TARIFF NO.: 6109.10.0065; 6211.42.0081 Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of girls’ wearing apparel from Macau and China Dear Mr. Santarelli: In your letter dated July 18, 2003, written on behalf of Fox Hollow Apparel Grove, you requested a classification ruling. Submitted style L4723, manufactured from finely knitted fabric of 95% cotton/5% spandex, is a sleeveless pullover, the elasticized shoulder straps of which measure approximately one-inch wide, and the neckline of which is square-cut. Textile overlays and embroidery ornament the garment. Submitted style L7726, manufactured from denim fabric of 100% cotton, is a sleeveless, waist-length garment for the upper body. Additional characteristics include a full-front, buttoned opening, a chest pocket on each of the fronts, and adjustable shoulder straps, sewn to the back and to the front, which are straight-cut so that there are no armholes. Textile overlays, embroidery, sequins, and smocking ornament the garment. As you have requested, the sample garments are being returned. The applicable subheading for style L4723 will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for …tank tops and similar garments, knitted…, of cotton, …girls’, other, tank tops, girls’; and for style L7726 will be 6211.42.0081, which provides for …other garments…girls’, of cotton, other. The duty rates will be 17 and 8.2 per cent ad valorem, respectively. The tank top falls within textile category designation 339 and the other garment within 359. Based upon international textile trade agreements products of Macau and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division